Relief when salary, etc., is paid in arrears or in advance

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..... of salary for more than twelve months or a payment which under the provisions of clause ( 3 ) of section 17 is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause ( iia ) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assess .....

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..... ------- Notes :- 1. Substituted by the Finance Act, 2002, w.r.e.f. 1-4-1996. Prior to its substitution, section 89 was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and the Finance Act, 1988, w.e.f. 1-4-1989. 2. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-4-2010. - - statute, statutory provis .....

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